N347563

N347563 April 22, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Andrea Abraham Meeks, Sheppard, Leo & Pillsbury LLP 570 Lexington Ave. 24th floor New York, NY 10022 RE: Country of origin determination for duvet cover, pillow sham and duvet cover set; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Abraham: This is in reply to your letter dated April 8, 2025, requesting a country of origin determination on behalf of your client, Levetex LLC, for a cotton duvet cover, pillow sham and duvet cover set, which will be imported into the United States. A sample was provided to this office and will be retained for training purposes. FACTS: Item 1, Style #L60910DFQ, is described as “English Forest Natural Full/Queen Duvet Cover” and is composed of 100 percent cotton printed woven fabric. The fabric is not napped. The duvet cover features a print design of foliage, branches and flowers on the front and a diamond print design on the back. In addition, the bottom of the cover features an opening with a nine-button closure. The Full/Queen duvet cover sample measures 90 × 94 inches. The cover has a knife edge and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The duvet cover is also offered in additional sizes: style #L60910DT, Twin (66” x 88”) and style #L60910DK, King (106” x 94”). You state that the stuffed duvet is not included with this product. The item will be imported and marketed under the Levetex Home brand. Item 2, Style #L60910CSH, is described as “English Forest Natural Cotton Standard Sham - Unquilted” and is composed of 100 percent cotton printed woven fabric. The fabric is not napped. The unquilted sham features a print design of foliage, branches and flowers on the front and a diamond print design on the back. In addition, the pillow sham features a 1 ¾ inch wide flange along the four sides creating a picture frame effect. The back of sham has a slightly overlapped opening at the center of the back creating the pocket for the insertion of a pillow. The pillow sham is a standard size measuring (20” × 26”). The sham is also offered in additional sizes: style #L60910CSHK, King sized bed sham (26” × 36”) and style# L60910CSHE2, Euro sized sham (26” x 26”) as a set of two shams. You state that the inner pillow is not included with this product. The item will be imported and marketed under the Levetex Home brand. The country of origin for the “English Forest Natural Cotton Sham - Unquilted” for each of these styles was previously addressed under NY N346992 and will not be readdressed here. Item 3, Style #L60910DFQS, is described as “English Forest Natural Full/Queen Duvet Cover Set” consisting of a duvet cover and one or two unquilted cotton woven shams. The set consists of a duvet cover, described above under Item 1, and one or two unquilted cotton pillow shams, described under Item 2. The duvet cover set is also offered in different sizes: Style #L60910DTS, Twin (66” x 88”) duvet cover and 1 sham (20” x 26”) and Style #L60910DKS, King (106” x 94”) and 2 shams (20” x 36”). The set will be packaged together under a white narrow-woven fabric ribbon printed with the Levetex Home brand logo. The duvet cover sets meet the qualifications of "goods put up in sets for retail sale." The manufacturing operations for the duvet cover and duvet cover set are as follows: Pakistan Cotton fibers cleaned and spun into a yarn. Yarn is woven into cotton fabric. Fabric is exported to China in rolls. China Fabric is either dyed or printed. Fabric is cut into panels to product size specifications. Polyester thread is formed and finished. Buttons are manufactured. The panels are sewn into a sham and duvet cover with the button closure. Duvet cover and duvet cover set are finished, packaged and exported to the United States. ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c). At the outset, we consider the “English Forest Natural Full/Queen Duvet Cover Set” to be a set under the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for country-of-origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined separately if there is not a single country of origin for the entire set. Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e)(1) provides the rules used to determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section. The duvet cover is classified under subheading 6302.21, Harmonized Tariff Schedule of the United States (HTSUS), if printed, and under subheading 6302.31, HTSUS, if dyed. The pillow sham is classified under subheading 6304.92, HTSUS. Paragraph (e)(1), in pertinent part, states: The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section: HTSUS Tariff shift and/or other requirements 6301-6306 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 is the country, territory or insular possession in which the fabric comprising the good was formed by a fabric-making process. The “fabric-making process” is defined in 19 CFR 102.21(b)(2) as “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.” Subheadings 6302.21, 6302.31 and 6304.92, HTSUS, are not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabrics comprising the duvet cover and the components of the duvet cover set are formed in a single country, which is, Pakistan, the country of origin is conferred in Pakistan. HOLDING: The country of origin of the duvet cover, pillow shams and duv

Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products. Section 102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c). At the outset, we consider the “English Forest Natural Full/Queen Duvet Cover Set” to be a set under the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for country-of-origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined separately if there is not a single country of origin for the entire set. 

Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory o